2024 (10) TMI 1449

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....loke Kumar For the Respondent : C.S.C. ORDER 1. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner is aggrieved by the order dated June 8, 2023 passed by the respondent No.3 under Section 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the 'UPGST Act'). 2. We have heard counsel appearing on ....

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....to this Court. It reads as below: "1. The column in which date of personal hearing has to be mentioned, only N.A. is mentioned without mentioning any date. 2. The column in which time of personal hearing has to be mentioned, only N.A. is mentioned without mentioning time of hearing. 3. In some cases, the date of personal hearing is prior to which reply to the Show Cause ....

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.... personal hearing is 17.11.2023, then the date of order has to be 17.11.2023" 11. In view of the facts noted above, before any adverse order passed in an adjudication proceeding, personal hearing must be offered to the noticee. If the noticee chooses to waive that right, occasion may arise with the adjudicating authority, (in those facts), to proceed to deal with the case on merits, ex-pa....